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The inquirer asks whether an exception exists to prevent a reduction in cadastral value, resulting from the correction of discrepancies, from leading to an increase in the IBI tax liability due to the calculation of the new tax base. The DGT rules that Article 69.b) of the TRLRHL must be applied without exception in such cases.
Cuestión planteada ¿Existe alguna excepción a la aplicación del artículo 69.b) del TRLRHL para estos casos, en los que una reducción del valor catastral por un procedimiento de subsanación de discrepancias, genera un aumento de la cuota íntegra del impuesto al calcular un nuevo valor base?
Si un inmueble sufre un cambio de valor catastral por un procedimiento de subsanación de discrepancias durante el plazo de reducción, el valor base se determinará multiplicando el nuevo valor catastral por el cociente establecido en el artículo 69.b) del TRLRHL. El artículo 69 no prevé ninguna excepción a esta regla de cálculo. No se inicia un nuevo periodo de reducción, sino que se aplica el resto del periodo original con el coeficiente reductor del municipio.
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